TDS Rates

TDS Rates
Financial Year 2018-19

Nature of Payment Made To Residents Threshold (Rs.) Company / Firm / Co- operative Society / Local Authority Individual / HUF If No / Invalid PAN
Section – Description Rate (%) Rate (%) Rate (%)
192 – Salaries -5000 NA As per Income Tax Slab Rates 20
193 – Interest on securities in case of debentures -10000 10 10 20
194 – Dividends (other than 1150) -2500 10 10 20
194A – Interest other than interest on securities – Others 5000 10 10 20
194A – Banks 10000 10 10 20
194B – Winning from Lotteries 10000 30 30 20
194BB – Winnings from Horse Race 10000 30 30 20
194 C – Payment to Contractors
– Payment to Contractor – Single Transaction 30000 2 1 20
– Payment to Contractor – Aggregate During the F.Y. 100000 2 1 20
– Contract – Transporter who has provided valid PAN (Below 10 Truck) 20
194D – Insurance Commission 15000 5 5 20
194E – Payment to Non-Resident Sportsmen or Sports Association 20 20 20
194EE – Payments out of deposits under NSS 2500 10 20
194F – Repurchase Units by MFs 1000 20 20 20
194G – Commission on sale of Lottery tickets 15000 5 5 20
194H – Commission / Brokerage 15000 5 5 20
194I – Rent – Land and Building 180000 10 10 20
194I – Rent – Plant / Machinery 180000 2 2 20
194IA – Sale of Immovable Properties >5000000 1 1
194J – Professional Fees 30000 10 10 20
194LA – Compulsory Acquisition of Immovable Property 250000 10 10 20
194LB – Income by way of interest from infrastructure debt fund (non-resident) 5 5 20
Sec 194 LC – Income by way of interest by an Indian specified company to a non-resident / foreign company on term infrastructure bonds from outside India (applicable from July 1, 2012) 5 5 20
195 – Other Sums As per prescribed rates 30
196B – Income from units 10 10 20
196C-Income from foreign currency bonds or GDR (including long-term capital gains on transfer of such bonds) (not being dividend) 10 10 20
196D – Income of FIIs from 20 20 20

 

Note: If PAN number not available or invalid PAN is mentioned, then TDS will be dedicated at the rate of 20%.

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